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- W2497507938 abstract "This chapter presents a comprehensive look at comparability analysis. Chapter III in the Organisation of Economic Co-Operation and Development (OECD) Guidelines provides detailed instructions regarding how the multinational enterprise or the tax administration is to perform a comparability analysis. The Guidelines, in 1.36, discuss five factors that might be important when determining comparability. The drafters postulate that the multinational enterprise or the tax administration should undertake a comparison exercise, suggesting that the multinational enterprise or the tax administration examine five comparability factors: characteristics of property or services transferred; functions performed by the parties, taking into account assets used by the parties and the risks they assume; economic circumstances of the parties; contract terms; and business strategies that each party pursues. The examination is, by its nature, twofold. The examination includes an examination of the factors affecting the taxpayer's controlled transactions, and an examination of the factors affecting uncontrolled transactions. The multinational enterprise or the tax administration should take into account both the nature of the controlled transaction and the transfer pricing method the multinational enterprise or the tax administration adopts. The multinational enterprise or the tax administration should take these factors into account when evaluating the relative importance of any piece of information as to the possible comparables." @default.
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- W2497507938 date "2012-01-02" @default.
- W2497507938 modified "2023-09-23" @default.
- W2497507938 title "How Comparability Analysis Works" @default.
- W2497507938 doi "https://doi.org/10.1002/9781119203650.ch13" @default.
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